TMI Blog2000 (3) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... for Modvat credit. 2. The facts of the case, briefly stated, are that the appellants, herein, are engaged in the manufacture of sugar. For production of sugar, they purchased certain capital goods and claimed the Modvat credit on the goods. These goods were in the form of angles, channels, plates, shapes and sections. The authorities below, denied the Modvat credit on these items on the ground that they are neither machines, machinery nor are these part of machines and machinery so as to be eligible for the Modvat credit in terms of the Explanation under Rule 57Q. In the case of Appeal No. E/1323/97-NB, the appellants were denied Modvat credit on certain items on the ground that the goods were purchased by the contractor/job worker and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h requisite permission from the Assistant Commissioner was required, which the appellants did not seek nor did they obtain. He submits that seeking of permission is a procedural matter and that for a procedural lapse, substantial benefit of Modvat credit should not be denied to the appellants. He prays that the Modvat credit on these items may be allowed inasmuch as there was no dispute that these items were not received in the factory or duty was not paid on these items. 4. Shri R.D. Negi, ld. S.D.R. submits that angles, channels, plates, etc. are used for constructing building, shapes, etc. also. He submits that in the case of Global Sugar Ltd., the ld. Commissioner has clearly observed that M.S. bars/rods, angles, shapes, sections, et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that allowance of Modvat credit on these items is squarely covered by the decision of the Tribunal in the case of New J.K. Cement Works (supra). 6. In so far as admissibility of Modvat credit on electric wires and cables and main lighting distribution board is concerned, the matter is squarely covered by the decision of the Larger Bench of this Tribunal in the case of Jawahar Mills Ltd. (supra). Ld. Counsel for the appellants submitted that he is not claiming the Modvat credit on M.S. rounds/bars and steel tubular poles. We do not find any reason to disagree with the observation of this Tribunal in the cases cited by the appellants. Therefore, we hold that Modvat credit will be admissible on plates, white lead, shapes and section, M.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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